10119878
Descrição
FlashCards por Luke Hodges, atualizado more than 1 year ago
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Criado por Luke Hodges
mais de 6 anos atrás
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| Questão | Responda |
| Active Market | A market in which transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis. |
| Amortisation | The systematic allocation of of the depreciable amount of an intangible asset over its useful life. |
| Cost | The amount of cash or cash equivalents paid or the fair value of other consideration given to acquire an asset at the time of its acquisition or construction. |
| Depreciable Amount | The cost of an asset, or other amount substituted for cost, less its residual value. |
| Development | The application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, or processes. |
| Fair Value | The price that would be received to sell an asset or paid to transfer a liability in a orderly transaction between market participants at the measurement date. |
| Intangible Asset | An identifiable non-monetary asset without physical substance. |
| Monetary Assets | Money held and assets to be recieved in fixed or determinable amounts of money. |
| Research | Original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding. |
| Residual Value | The estimated amount that an entity would currently obtain from the disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life. |
| Useful Life | The period over which an asset is expected to be available for use by an entity; or the number of production or similar units expected to be obtained from the asset by an entity. |
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